Tax Clarification: ESOP, ESPP, and RSU by Overseas Parent Not GST Supply; Fees May Attract GST if Charged.
Circulars
GST
The circular addresses the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company. It clarifies that the transfer of securities/shares by the foreign holding company directly to employees of the Indian subsidiary company, and subsequent reimbursement of costs by the subsidiary company to the holding company, does not co
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